S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6095
 
                        2025-2026 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 26, 2025
                                ___________
 
 Introduced  by  M.  of  A.  SCHIAVONI  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to  providing  for  a  personal
   income tax deduction for certain well water testing
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (c) of section 612 of the tax law is amended  by
 adding a new paragraph 48 to read as follows:
   (48)  (A)  EXPENSES  PAID OR INCURRED DURING THE TAXABLE YEAR, UP TO A
 LIMIT OF SIX HUNDRED DOLLARS, FOR THE TESTING OF POTABLE WELL WATER  FOR
 ANY  SUBSTANCES  THAT  ARE  TO  BE  MONITORED PURSUANT TO SECTION ELEVEN
 HUNDRED TWELVE OF THE PUBLIC HEALTH LAW AND THE  FEDERAL  SAFE  DRINKING
 WATER  ACT (42 U.S.C. § 300G-1). SUCH MODIFICATION SHALL ONLY BE CLAIMED
 BY A PROPERTY OWNER ONCE EVERY THREE YEARS.
   (B) TO QUALIFY FOR THIS MODIFICATION, THE WELL WATER TESTING  MUST  BE
 CONDUCTED  BY  A  STATE  CERTIFIED LABORATORY. SUCH CERTIFIED LABORATORY
 MUST NOTIFY THE PROPERTY OWNER IF THE  WELL  WATER  SAMPLE  EXCEEDS  THE
 STANDARDS FOR POTABLE DRINKING WATER AS SET BY THE DEPARTMENT OF HEALTH.
 THE PROPERTY OWNER MUST REPORT ANY VIOLATION OF THE STANDARDS FOR DRINK-
 ING WATER TO THE LOCAL MUNICIPAL HEALTH DEPARTMENT.
   § 2. This act shall take effect immediately and shall apply to taxable
 years  commencing  on or after the first of January in the year in which
 it shall have become a law.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07865-01-5